Attached files

file filename
10-Q - FORM 10-Q - GULF ISLAND FABRICATION INCd230066d10q.htm
EX-32 - SECTION 906 CEO AND CFO CERTIFICATION - GULF ISLAND FABRICATION INCd230066dex32.htm
EX-31.2 - SECTION 302 CFO CERTIFICATION - GULF ISLAND FABRICATION INCd230066dex312.htm
EX-99.1 - PRESS RELEASE ISSUED BY THE COMPANY ON OCTOBER 13, 2011 - GULF ISLAND FABRICATION INCd230066dex991.htm
EX-31.1 - SECTION 302 CEO CERTIFICATION - GULF ISLAND FABRICATION INCd230066dex311.htm
EXCEL - IDEA: XBRL DOCUMENT - GULF ISLAND FABRICATION INCFinancial_Report.xls

Exhibit 15.1

The Board of Directors and Shareholders

Gulf Island Fabrication, Inc.

We are aware of the incorporation by reference in the Registration Statement (Form S-8 No. 333-46155) pertaining to the Long-Term Incentive Plan, the Registration Statement (Form S-8 No. 333-88466) pertaining to the 2002 Long-Term Incentive Plan, the Registration Statement (Form S-8 No. 333-176187) pertaining to the 2011 Stock Incentive Plan, and the Registration Statement (Form S-3 No. 333-144672) of Gulf Island Fabrication, Inc., of our report dated October 31, 2011 relating to the unaudited condensed consolidated interim financial statements of Gulf Island Fabrication, Inc. that is included in its Form 10-Q for the quarter ended September 30, 2011.

/s/ Ernst & Young LLP

New Orleans, Louisiana

October 31, 2011